v3.25.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2025
Accounting Policies [Abstract]  
SCHEDULE OF CONSOLIDATED SUBSIDIARIES AND EQUITY

The Company’s consolidated subsidiaries and/or entities were as follows:

  

Name of Consolidated Subsidiary or Entity 

State or Other

Jurisdiction of

Incorporation or

Organization

 

Attributable

Interest

 
ILA Fund I, LLC  Wyoming   100%
International Land Alliance, S.A. de C.V. (ILA Mexico)  Mexico   100%
Emerald Grove Estates, LLC  California   100%
Oasis Park Resort LLC  Wyoming   100%
Plaza Bajamar LLC  Wyoming   100%
Plaza Valle Divino, LLC  Wyoming   100%
Rancho Costa Verde Development, LLC  Nevada   100%
SCHEDULE OF LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS

The following table presents balances of the liabilities with significant unobservable inputs (Level 3) as of June 30, 2025:

 

   Fair Value Measurements at June 30, 2025, Using 
   Quoted Prices
in Active
Markets for
Identical Assets
   Significant
Other
Observable
Inputs
   Significant
Unobservable
Inputs
     
   (Level 1)   (Level 2)   (Level 3)   Total 
                 
Derivative liability  $     -   $     -   $711,606   $711,606 
Total  $-   $-   $711,606   $711,606 
SCHEDULE OF CHANGES IN LIABILITIES WITH SIGNIFICANT UNOBSERVABLE INPUTS

The following table presents changes of the liabilities with significant unobservable inputs (Level 3) for the six months ended June 30, 2025:

 

   Derivative 
   Liability 
Balance December 31, 2024  $161,136 
      
Change in estimated fair value   550,470 
Balance June 30, 2025  $711,606 
SCHEDULE OF DERIVATIVE LIABILITY

    For the Six Months Ending
June 30,
 
    2025    2024 
           
Expected term   1 month – 1 year     1 month – 1 year  
Exercise price   $0.10 - $0.14     $0.03 - $0.13  
Expected volatility   176% - 232 %     176% - 232  
Expected dividends   None     None  
Risk-free interest rate   5.03% - 5.55 %     5.03% - 5.55  
Forfeitures   None     None  
SCHEDULE OF ESTIMATED USEFUL LIVES OF FIXED ASSETS

Fixed assets are stated at cost, less accumulated depreciation, and amortization. Depreciation is computed using the double declining balance method over the estimated useful lives of the respective assets:

 

Classification   Life 
Buildings   20 years 
Furniture and equipment   5 years 
SCHEDULE OF POTENTIALLY DILUTED SHARES

Securities that are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been antidilutive are:

 

  

For the six

months ended

June 30, 2025

  

For the six

months ended

June 30, 2024

 
         
Options   -    6,000,000 
Warrants   38,107,500    38,107,500 
Total potentially dilutive shares   38,107,500    44,107,500